manager

For accounting data 1, 2, 5, pay out:

1) indications of the effectiveness of the selection of production resources (main assets, turnover assets, material resources);

2) indications of the turnover of both cats;

3) indicators of profitability of activity;

4) indications of plateau promiscuity;

5) indicators of financial stability;

6) indicators of pure activity and net working capital.

Fill in the tables and write a note about the financial state of the analyzed period.

1) ANALYSIS OF THE EFFICIENCY OF THE VICTORY RESOURCE

Average variability of the main contributions= sum of showings 190 to the starry river /2

a) for 2003: (162840+68718)/2 = 115779

b) for 2004: (68718+66030)/2 = 67374

Fund giving= Viruchka (net) in the sale of goods / Average var.

a) for 2003: 197832/115779 = 1.71

b) for 2004: 181494/67374 = 2.69

Fondomistkist\u003d Average variance of the main income / Viruchka (net) for the sale of goods

a) for 2003: 115779/197832 = 0.59

b) for 2004: 67374/181494 = 0.37

Average variety of werewolves= sum of showings 290 to the starry river /2

a) for 2003: (28610 +38160) / 2 = 33385

b) for 2004: (38160+54648)/2 = 46404

Average variety of material resources\u003d stock up + MPE s pridbannya. values ​​/ 2

a) for 2003: ((20200+ 1526)+(20552+1880))/2 = 22079

b) for 2004: ((20552+1880)+(34480+2080))/2 = 29496

Materialoviddacha= Viruchka (net) in the sale of goods / Average var_st of material resources;

a) for 2003: 197832/22079 = 8.96

b) for 2004: 181494/29496 = 6.15

Materialomistkist\u003d Average var_t of material resources / Viruchka (net) in the sale of goods.

a) for 2003: 22079/197832 = 0.11

b) for 2004: 29496/181494 = 0.16

Surplus 1 krb. material costs= Viruchka (net) in the sale of goods / Surplus (blow) in the sale

a) for 2003: 197832/12860 = 15.38

b) for 2004: 181494/13944 = 13.02

The effectiveness of the selection of materials has changed, as can be seen from the tables:

The materialomistk_st increased by 0.05, it indicates how much material resources fall on the selection of odes. products.

Material output for the winter period decreased by 2.81, this indicator characterizes the quantity of manufactured products per 1 rub. spare material resources.

The fundraising shows how many products were generated with the help of 1 krb. The main cats. In the analysis of the period, there was an increase in indications.

The rozmіr pokaznik fundomіstkіst decreased. Fundamentality characterizes the value of the main inputs necessary for the production of a variety of products 1 krb.

2) ANALYSIS OF INDICATORS OF THE TURNING PERFORMANCES

Average value of the joint capital= the sum of the balance on the cob i put the end of the period

a) for 2003: (191450+106878)/2=149164

b) for 2004: (106878+120678)/2=113778

Average variability of working capital\u003d sum stor.290 on the cob and put the end of the period

a) for 2003: (28610+38160)/2=33385

b) for 2004: (38160+54648)/2=46404

Capital turnover ratio\u003d viruchka / then. varity to capital;

a) for 2003: 197832/149164 = 1.33

b) for 2004: 181494/113778 = 1.60

In a similar way, the coefficient of total capital is secured.

Werewolf in days\u003d (CP variability of working capital / sales revenue) Х360;

The coefficient of turnover of the total capital increased by 0.27;

Trivality of total capital turnover changed by 45.76;

Trivality of turnover of working capital increased by 31.29

Indicators of the turnover of the capital of the enterprise should be given, and the indicators of the turnover of the working capital should be increased.

3) INDICATORS OF PROFITABILITY OF ACTIVITY

Profitability of sales= Surplus (cut) from sales/ Viruchka (net) from sales of goods

a) for 2003: 12860/197832 = 0.065

b) for 2004: 13944/181494 = 0.077

Return on capital\u003d Surplus (churn) to the deposit / Average variance to capital

a) for 2003: 11426/149164 = 0.077

b) for 2004: 9170/113778 = 0.08

Profitability of werewolves\u003d Surplus (wrinkle) to the deposit / Average variance of the total cost

a) for 2003: 11426/33385 = 0.342

b) for 2004: 9170/46404 = 0.198

Profitability of main assets\u003d Surplus (wrinkle) to the deposit / Average variance of the main contributions

a) for 2003: 11426/115779 = 0.098

b) for 2004: 9170/67374 = 0.136

An indicator of the profitability of sales, which characterizes the profit margin of a business for 1 rub. sales, which were observed in the summer period by 1.2%. Return on capital grew by 0.3% against the previous period. The profitability of the government's capital, which characterizes the income of the money, decreased by 45.4%. from 159.3 in 2003 up to 114.0. The profitability of working capital decreased by 14.4% from 34.2 in 2003. up to 19.8% in 2004.

p align="justify"> The profitability of the main assets characterizes the profit before the subsidy, which falls on 1. rub. main income, won grew by 3.7%.

4) Assessment of platform capacity

Absolute liquidity ratio= cost (260) + short strings fin. attachment (250) / short-line goiter;

Coefficientterm liquidity\u003d (Costs + Short-line financial contributions + Debt collection) / Short-line goiters;

Coefficientin-line liquidity\u003d (Turnover active-Vitrati future periods) / Short-term goiter;

The coefficient of absolute liquidity shows that part of the short-term goiter can be repaid for the money of the actual preparation.

The coefficient of term liquidity shows the rate of repayment of short-term goiter's money, short-term financial deposits and debtor's debt collection are assigned an increase of 1.75;

p align="justify"> Current liquidity coefficient shows the level of coverage of short-line stockholding of current assets, which is increased by 0.03.

At the same time, the indicators of liquidity do not meet the normative values ​​(Coefficient of flow liquidity norm -2, Coefficient of term liquidity norm -07,-1) innovations and cost-benefit:

The coefficient of investment and the cost of the platform capacity \u003d The coefficient of the flow liquidity (2004r) + 6/12 (The coefficient of the flow liquidity (2004r) - The coefficient of the flow liquidity (2003 p)) / 2

Reinvention coefficient and cost of platform promotion = (1.33 + 6/12 (1.33-1.36)) / 2 = 0.66

If the coefficient of renewal is less than 1, then the enterprise cannot restore its payment capacity for 6 months.

5) COFICIENT FINANCIAL STRENGTH

Coefficient of financial autonomy= Power capital/Currency balance;

Coefficient of financial debt= Position capital/ Balance currency;

Flow coefficient= Short-line goiter / Currency balance;

Coefficient of coverage of borg with wet cats= Power capital/ Pozikovy capital;

Financial risk ratio= Positional capital/ Powerful capital.

Decreased the financial debt of business in the form of foreign capital - the increase in the capital of the state capital increased by 146, while the position capital increased by 13654, and the coefficient of financial risk increased by 0.18 . The coefficient of financial autonomy has changed by 0.08, the coefficient of in-line billing has increased by 0.06, the coefficient of coverage of borgos with wet cats has changed by 0.81.

6) ANALYSIS OF INDICATORS IN NET ASSETS

Clean assets= Negotiable assets-(positions and credits + creditor's fencing + fencing to co-founders with payment of income + other short-term goiter);

Wet werewolf cats= Negotiable assets

In the analyzed period, the net assets of business increased by 5360, which indicates the increase in financial stability; The power of werewolves has a negative value.

We told in a few consultations about, pointed them out, and also looked at food. For this material, we have a report on the balance sheet value of assets.

Balance sheet assets: how to look at the balance sheet

What is the balance sheet of business assets?

The amount of assets in the balance sheet is the balance sheet value, i.e. the value, through which the assets are entered in the balance sheet.

According to the approved form of the balance sheet (Order of the Ministry of Finance dated 02.07.2010 No. 66n) the balance sheet variety of assets is the order of the balance sheet 1600 "Balance". The price is to pay for food, how to protect the balance sheet asset value for the balance.

The number of assets behind the balance sheet is the main indicator that characterizes the financial position of the organization as of the given date.

How to open up the balance sheet of assets

The sum of the assets of the balance sheet is the indicator that shows the overall balance sheet variability of all types of assets of the organization. The procedure for determining the balance sheet value of assets is determined by the relevant regulatory documents that regulate the appearance. In this case, it is important to protect the smut to the balance of assets to the balance: the stench is shown to the net value, to that for the violation of the control values ​​(paragraph 35 of the PBO 4/99).

So, the main assets are shown in the balance sheet for extra credit. Zalishkova varity of the main costs - the cost of the primary (primary) varity, changed to the accumulated depreciation. Vіdpovіdno to the Plan of Rakhunkіv (Order of the Ministry of Finance dated 31.10.2000 No. 94n) the variance of the main contributions (Z OST) for whatever date is indicated as follows:

de D 01 - debit balance for account 01 "Basic Income";

Up to 02 - credit balance account 02 "Amortization of the main assets".

Similarly, for extra credit, intangible assets are added to the balance sheet.

The balance sheet value of the debtor's billing is shown behind the minus of the creation of reserves for the sumnivny borgs, and the reserves - for the violation of the reserve under the decrease in the value of material values.

Average number of assets

The form of the accounting balance sheet allows you to change the balance sheet, how to calculate the balance sheet value of assets according to the balance sheet, and to calculate the average value.

The indicator of the average asset-net value of assets can give more real information about the value of assets, smoothing out the possible sharp fluctuations that winkli one of the best dates.

The average variance of assets behind the balance sheet (A SD) is the arithmetic average of this value for the calendar day, as it is designated as follows:

de A NG - the number of assets behind the balance sheet on the cob of rock;

And KM is the number of assets behind the balance sheet at the end of the year.

Vrahovyuchi, so that the balance of assets is set by the camp at 31 breasts, the indicator of the varity of assets on the cob of the year shows the balance of the row 1600 by 31 breasts of the rock, which is ahead of the front, and the varity of assets at the end of the year is the balance of the row of 1600 by 31 breasts of the front rock y.

Let's show what was said from the butt.

According to the data of the balance sheet for 2016, the value of the organization's assets added up (in thousand rubles):

In this way, the average number of assets of the organization for 2016 will be calculated in the amount of 115,455 thousand rubles. rub. ((127234 + 103676) / 2).

Werewolves- tse suupnіst koshtіv, Advance before the creation of the werewolves of the company's funds and funds in general, as a way to ensure the safety of the company.

Werewolf fondies— tse activate, as a result of the state’s activity, to transfer one’s art to the finished product, to take a one-time fate, changing or consuming natural speech with it.

Werewolves of the fondi to enter into production in its natural form and in the process of preparing products as a whole. The stench is transferring its versatility to the product, which is being created today.

Fondi animal pov'yazanі z service process about the goods. The stinks take their fate at the consecration of the vartos, and є її noses. After completion of the preparation of finished products and її implementation of the warehousing of the turntables, they are deposited at the warehouse (work, services). It creates the possibility of a systematic renewal of the process of rotation, which is created by the path of an uninterrupted circulation of enterprises.

Structure of current assets- Tse spіvvіdnoshnja mіzh okremy elements of werewolves zabіv, vіrazhene vіdsotkah. The authority in the structures of the turnaround businesses is occupied by the richness of the officials, the zocrema, the peculiarities of the activity of the organization, the minds of running a business, the supply of that work, the financial resources of the post-employees and the supporters, the structure of the work of the organization in.

• (sirovina, basic materials and purchased beverages, additional materials, pallets, containers, spare parts, etc.);
• in terms of service no more than one year or no more than 100 times (for budgetary organizations - 50 times) the established minimum allowance for payment of labor per month (small objects and tools that are worn out);
• unfinished production and brewing of wet cooking (objects of work that have entered the brewing process: materials, details, knots and woks, which are used in the process of processing or selection, as well as brewing brewing of wet cooking, not finished with the brewing process in some shops of the enterprise, they carry out further processing in others workshops) and enterprises);
• vitrati future periods(Intangible elements of working capital, which include costs for the preparation and development of new products that are being developed in a given period, but also for the production of a future period; for example, costs for the design and development of technologies for new types of products c, for a permutation of possession).

Fondi animal

Fondi animal- costs of business, which function in the sphere of obigu; warehouse part of turnover assets.

• costs of production, investments in the stock of finished products, goods in vіdvantazhenі, but not paid;
• koshti at rosrakhunkas;
• Koshti in kasі and on rahunki.

The value of turnover, occupied by the worker, is importantly determined by the trivality of the work cycles in the preparation of work, equal to the development of technology, the thoroughness of technology and the organization of work. Suma zasobіv obіgu to lay the head rank of the minds of the implementation of products and on equal organization of the system of supply and distribution of products.

Werewolves zasobi є more rotten part.

In the skin roundabout werewolves go through three stages: pennies, I’ll cook and trade.

For a greater uninterrupted process for business, turnovers are formed, such as material values, as a means of acknowledging one's far-flung virobnicheskogo chi special care. Material stocks are the least liquid item among the items of current assets. The following methods of estimating stocks are chosen: by skin single goods to be purchased; for the average fellowship, zokrema, for the middle-ranked fellowship, which forges the middle; for the cooperation of the first by the hour, the purchaser; for the cooperation of the rest of the hour, the purchaser. The party, the same group, the nomenclature number act as a unit in the form of turnover assets as material and virobnichesky stocks.

• Insurance reserves- a reserve of resources, appointments for uninterrupted supply of virobnitstv and spozhivannya in case of changes in the supply of porivnya with transfers.
• Current stock- store syroviny, materials and resources to satisfy the daily needs of the business.
• Preparing stocks- stock up, what to lie in the harvesting cycle, necessary, so that the syrovina can go through the process.
• Transitional reserves- Part of the non-continuous current reserves, yakі to move on to the next period.

Werewolves know at once at all stages and in all forms of cultivation, which ensures both continuity and uninterrupted work of entrepreneurship. Rhythmicity, zlagodzhenist and high performance rich in what lie in optimal rozmіrіv werewolf cats(turnover stocks and stocks). Therefore, the process of rationing of circulating assets is of great importance, so that it is up to the current financial planning for business. Rationing of werewolves' benefits is the basis of the rational selection of the state's expenses of the firm. Vono polagaє at rozrobtsі priming norms and normatives їх vitrachannya, necessary for the creation of permanent minimum reserves, and for uninterrupted work of business.

The standard of turnover benefits is to establish the minimum amount of the rozrahunkov’s sum, I will constantly need to work. Non-compliance with the norm of working capital can lead to rapid production, non-compliance with the production program through interruptions in the production and sale of products.

Rationed werewolf cats- Planned acquisition of production stocks, unfinished production and stocks of finished products in warehouses. The norm for the stock of werewolves is an hour (days), with a stretch of some kind of OBS they are rebuying from the stock of a foreman. It is accumulated from the next reserves: transport, preparation, flow, insurance and technological. The normative of werewolves is the minimum amount of werewolves, including the number of pennies, necessary companies, firms for the creation or management of transitional inventory of goods and materials, and the safety of the safety of work.

Dzherelami formation of working capital can be profits, credits (bank and commercial, i.e. payment line), equity (statutory) capital, share contributions, budgetary funds, reorganization of resources (insurance, vertical management structures), creditor debt and others .

Efficiency of winning of the working capital contributes to the financial results of business activity. In the course of analysis, the following indications are observed: the presence of the power of circulating assets, the spivvіdnіnіnі міzh vіsnimi and pozikovymi resources, platospromozhnіst pripriєmstva, yogo liquidity, the volatility of circulating assets and іn. Under the werewolves of the werewolves, the trivality of the subsequent passage through the other stages of cultivation and obigu is understood.

We see the following indicators of the turnover of both koshtiv:

• turnover coefficient;
• trivality of one turnover;
• coefficient of profitability of turnover assets.

Cash turnover coefficient(Turnover turnover rate) characterizes the total turnover rate for products for the average turnover rate. Trivality of one turn in the days of the old part of the day, the number of days for the analysis period (30, 90, 360) to the turnover of the werewolves was subdivided. The value, wrapped in turnover turnover, shows the amount of turnover income, advanced for 1 krb. checks on products. Tse spіvvіdnoshnja characterizes the steps of the capital investment in turnover it is called coeficient of the profitability of werewolves. The smaller the value of the coefficient of the interest of the werewolves, the more effective are the werewolves.

The main method of managing business assets, including circulating assets, is maximizing the profit on capital investments while ensuring that there is sufficient profitability of business. For greater stability of the platform of business, it is possible to transfer a sum of money to the rahunka, which is actually withdrawn from the turnover for in-line payments. Some of the coins may be placed with apparently high-quality assets. An important task for part of the management of the turnover capital of the business is to ensure the optimal development of the intermediary platform and the profitability of the way to support the development of the turnover assets and the structure of the turnover assets. It is also necessary to optimize the financial stability and independence of business, the possibility of withdrawing new credits.

Analysis of turnover of turnover assets (analysis of business activity of an organization)

Werewolves- all the money advanced by the organizations to support the process of viability of the process of virobnance and labor and yakі at the warehouse of the goods in the same penny form, for such a stench began its own ruh.

To assess the effectiveness of the variance of the total cost, indicators of the turnover of the total cost are taken into account. The main ones are:

• average trivality of one turnover in days;
• kіlkіst (number) of turnovers, which are zdіysnyuyutsya with werewolf cats for a long period of time (river, pіvrіchchya, quarter), and also - coefficient of turnover;
• the amount of borrowed turnover income, which falls on 1 carbovanets of sold products (coefficient of turnover income income).

If werewolves go through all the stages of the cycle, for example, in 50 days, then the first indicator of turnover (the average time of one turnover the other day) becomes 50 days. This pokaznik approximately characterizes the middle hour, which passes from the moment when the materials are sent to the final sale of products prepared from these materials. Tsei pokaznik can be appointed for this formula:

• P - average valency of one turnover in days;
• SA - average surplus of werewolves for the winter period;
• R - sales of products for the whole period (for the deduction of a tax on the additional payment of the amount and excises);
• B - the number of days in the stellar period (for the rotation - 360, for the quarter - 90, for the month - 30).

Also, the average surplus of one turnover for days is calculated as the average surplus of turnover income up to one-day turnover of product sales.

An indication of the average turnover of one turnover in days, then, it is possible to calculate it in another way, as setting the number of calendar days in a starry period to the number of turnovers, which are reduced by turnovers during the whole period, tobto. according to the formula: P \u003d W / CHO, de CHO - the number of turnovers, converted by werewolf coins for the whole period.

Another indicator of turnover- The number of turnovers, which are counted as turnover costs for the winter period (revolving factor) - it can also be deducted in two ways:

• as a setting for the sale of products with the payment of a tax, I will add the amount and excise taxes to the average excess of working capital, tobto. behind the formula: CHO \u003d R / Z;
• as a reference to the number of days in the stellar period up to the average trivality of one turnover in days, that is. behind the formula: CHO \u003d V / P .

The third index of turnover (the amount of borrowed turnover income, which falls on 1 carbonization of sold products, or else - the coefficient of profitability of turnover income) is shown in one way as an average excess of turnover income before the turnover of the sale of duction for the given period, tobto. behind the formula: CO/R.

Tsey pokaznik is shown in kopіykah. Vіn daє yavlennja at that, skolki koppіyok werewolves zabіv vytrakaєєє schob sob to get the skin ruble of viruchka vіd produktsії.

Let's expand the most - the first indicator of turnover, tobto. average trivality of one turnover in days.

In most cases, werewolf is calculated by protracting fate.

In the analysis, the actual turnover is compared with the turnover for the previous summer period, and, for these types of turnover assets, which organization sets the standards - and with the planned turnover. As a result of such a reversal, the value of the acceleration or the increase in turnover is determined.

In the analyzed organization, the turnover increased, like in the rationing, and according to the non-standardized turnover rates. It is worth mentioning about the loss of victories of both bones.

In case of an increase in the turnover of the circulating assets, there is an additional increase (inclusion) in the turnover, with an accelerated increase in the turnover of the circulating assets in the turnover. The amount of turnover income, which resulted in accelerated turnover, or additionally received increase in turnover, is calculated as an increase in the number of days;

The economic effect of accelerated turnover is for those who can, with the sum of turnover, generate more products, or the increase of the very same production with a smaller sum of turnover.

The accelerated turnover of turnover assets can be reached by a path to the production of new technology, progressive technological processes, mechanization and automation of production. Come and see the change in the production cycle, as well as the increase in the commitment to the production and sale of products.

In addition, for speeding up turnover, the most important thing is: rational organization of material and technical security and production of finished products, dotrimanya economy mode in vitrates for the versatility and sale of products, stosuvannya forms of unprepared products kovih rozrahunkіv for production, scho priyat prikorennya platіv іn.

Without intermediary time, the analysis of the current activity of the organization can reveal such reserves for an accelerated turnover of turnover assets, as in the elimination of:

• above-normative material reserves: 608 ths. rub.;
• goods in v_dvantage, not paid by the term of purchases: 56 ths. krb.;
• tovarіv on vіdpovіdalny zberіgannі from kuptsіv: 7 ths. rub.;
• immobilization of turnover assets: 124 ths. rub.

Total reserves: 795 thousand. rub.

As we have already established, the one-day turnover of the implementation of this organization is 64.1 thousand. rub. Also, the organization can speed up the turnover rate of the turnover rate by 795: 64.1=12.4 days.

In order to determine the reasons for changing the security of the total amount of money, the crime of looking at indications of the total turnover, also count the indications of the private turnover. You can see up to the last few types of circulating assets and give notice about the hour of changing circulating assets at various stages of their cycle. The number of indications is calculated as such, as if you were to reserve for days, to replace the surplus (reserve) for the first date, the average surplus of the second type of current assets is taken here.

Private werewolf showing how many days the average person is changing werewolves at this stage of the circle. For example, as a private turnover for syrovina and the main materials last 10 days, it means that from the moment the materials are in the warehouse of the organization, until the moment they are taken from the collection in the middle, 10 days pass.

Through the war, the indication of private turnover is taken away from the indicator of the global turnover, the shards of the indication of the private turnover are taken from different banners (turnover). Vzaimozv'yazok pokazniki private and global negotiability can be expressed by the additions of global negotiability. Qi pokazniki allow you to install, which injecting the werewolf of the same species of werewolves on the pokazan of the global turnover. Additions of global turnover are regarded as an average balance of the second type of turnover assets (assets) up to a one-day turnover of product sales. For example, dodanok zagalnoї turnover for syrovina and the main materials are more expensive:

The average surplus of syrovin and basic materials dilitime for one-day turnover from the sale of products (for virahuvannyam tax on the additional payment of vartist and excises).

For instance, to set up this show, for example, 8 days, it means that the total turnover with the help of syrovin and basic materials will take 8 days. If you add up all the additions of the global turnover, then the results will show the total turnover of all the turnover in the days.

Crimea has been looked at, and other signs of turnover are being counted. So, in analytical practice, it is necessary to know the indicator of the turnover of reserves. The number of turnovers, which are accumulated in reserves for the whole period, is secured according to the following formula:

The robot and services (for virahhuvannyam ta) divide by the average value for the “Stock” article of another division of the asset balance.

Accelerated turnover of stocks to report on the improvement of the efficiency of inventory management, and an increase in the turnover of stocks accumulated in foreign sums, about inefficient inventory management. There are also signs of showing off that they inspire the turnover of capital, so that the molding of the organization’s lane is born. So, for example, the turnover of power capital is calculated according to the following formula:

Turnover from the sale of products for a long time (from the return of the tax, I will add the rate and excise taxes) to divide by the average rate of the government's capital.

Tsya formula shows the efficiency of winning the power capital (statutory, supplementary, reserve capital, etc.). Vaughn gives a statement about the number of turnovers that are created by the power of the spirits of the activity of the organization for the sake of fate.

The turnover of invested capital is the turnover of the sale of products by the end of the year (with the payment of a tax, the amount and excise taxes are added) to increase the average level of the state capital and the long-term crops.

This pokaznik characterizes the effectiveness of the selection of funds, contributions to the development of the organization. Vіn vіdobrazhaє kіlkіst revovіv, yakі zdіysnyuyutsya vsіma dovgostrokovym dzherelami stretching rock.

In the analysis of the financial situation, it is necessary to take into account that the number of turnarounds is necessary, with the help of such gerels, financial difficulties are compensated for. If the actives are protected by the stable capitals, the financial organization will be stable as the date is given, and I will have the nearest future. Steady dzherelami should take into account the wealth of werewolves in sufficient amounts, without reducing the excess of transfer fees to postal workers for the acceptance of rozrachunk documents, the terms of payment for which have not come, constantly transfer the fee for payments to the budget, a non-reducing part іnshої а creditor's obstruction, spontaneity, and navіt social sphere), nevykoristani surpluses of funds for the purpose of financing and others.

As well as finances, the organizations are intersected by unstable dzherel koshtiv, won’t be on the date of the folding of the zvіtnosti є platospromozhnoy and you can put mothers free koshti on the banks at the banks, but in the nearest future it is difficult to check financially on it . Before the unsettled days, there are dzherela of turnover costs, but on the 1st day of the period (the date of the balance sheet), but on the dates in the middle of the period: the billing from the payment of labor was not stitched, the payment to the state budget funds (over the first fixed values), safe fencing to banks item of commodity and material values, collection of postal workers for acceptance of rozrahunkov documents, terms of payment for which have not arrived, over the sum, payment to the full bills, as well as the collection of postal workers for non-invoicing deliveries, collection of payments from payments to the budget over the sum and, vіdnesenі to stіykih dzherel koshtіv.

It is necessary to fold the underbag of financial breakthroughs (to avoid the unrealistic stained glass of money) and to cover those openings.

The analysis ends with a global assessment of the financial status of the organization and the plan for mobilizing reserves to speed up the turnover of working capital and improve liquidity and change the organization’s payment capacity. Nasampered, it is necessary to give an assessment of the security of the organization by the power of negotiators, their savings and victories for the purpose of recognition. Then we give an assessment of the financial discipline, payment efficiency and liquidity of the organization, as well as the overall achievement of the security of bank credits and the position of other organizations. We are going to come in to an effective victorious station like a good one, and a positional capital.

The organization has been analyzed in its order reserve for the accelerated turnover of circulating assets for 12.4 days (there is a reserve of appointments for this paragraph). For the mobilization of the reserve, it is necessary to find reasons for the accumulation of excess stocks of syrovina, basic materials, spare parts, other production stocks and unfinished production.

In addition, the next step is to ensure the safety of all negotiable assets, not allowing their immobilization. Nareshtі, otrimannya payment in the case of purchases for the return of goods, not paid at the hour, and navіt the sale of goods, which is on the basis of the savings in purchases through the payment method, also allow to speed up the turnover of the turnover of goods.

All tse priyatime zmіtsnennyu finansovogo I will become an analyzed organization.

Indications of the presence and the popularity of working capital

Werewolves fundi — spozhivayutsya at one virobnichimu tsiklі, materially enters the goods and povnіstyu to endure new one's vartіst.

The presence of working capital is insured for the first date, and for the average period.

Indicators of the turnover of the working capital characterize this change with a protracted fate - the increase of that vibuttya.

Coefficient of turnover of working capital

Є in relation to the rate of sales of products for the whole period on the average balance of working capital for the same period:

Before turnover\u003d Variety of products sold for the period / Average surplus of total costs for the period

The turnover coefficient shows how many times it turned into an average excess of working capital for the analysis period. For an economic cost, equivalent to a show of funds.

Average turnover rate

Depends on the turnover coefficient and the analyzed period per hour

Average trivality of one turn\u003d Trivality for the period of recovery for which indicator is indicated / Coefficient of turnover of total costs

Coefficient of consolidation of working capital

The value is wrapped in proportion to the turnover factor:

Before fixing= 1 / Before turnover

Fixed-in ratio = average surplus of working capital for the period / number of products sold for the same period

For an economic cost, an equivalent indicator of fund capacity. p align="justify"> The fixing coefficient characterizes the average value of the turnover value of the turnover, which falls on 1 ruble on the basis of the products sold.

Need for working capital

The need for business in working capital is insured on the basis of the coefficient of fixed working capital and the planned commitment to the sale of products by multiplying these indications.

Safety of working capital

Rozrakhovuєtsya as a transfer of the actual stock of circulating assets to the average wages or the average production needs of the newcomer.

Accelerating the turnover of working capital funds will help improve the efficiency of business activity.

For tribute for the starry river, the middle surplus of the werewolf cats of the enterprise was 800 thousand. rub., and the number of products sold by the end of the year was 7200 ths. krb.

Determine the coefficient of turnover, the average value of one turnover (in days) and the coefficient of consolidation of turnover assets.

• Before turnover = 7200/800 = 9
• Average turnover rate = 365/9 = 40.5
• Before fixing the overalls = 1/9 = 0.111

For the starry river, the average surplus of turnover income of the enterprise was 850 thousand. rub., And the co-operation of the products sold by the end of the year - 7200 yew. rub.

Decide on the coefficient of turnover and the coefficient of fixing the turnover of cats.

• Turnover coefficient \u003d 7200/850 \u003d 8.47 turnovers per river
• Coefficient of consolidation = 850/7200 = 0.118 rubles of turnover costs per 1 ruble of sold products

The number of products sold in the early years was 2000 thousand. krb., and starry rock equal to the previous rock grew by 10% with a short average turnover of one turn of cats from 50 to 48 days.

Appreciate the average surplus of werewolves in the stellar rotation and yogo change (in %) is equal to the previous fate.

• The price of products sold to star rock: 2000 thousand rubles * 1.1 = 2200 thousand rubles.

Wed surplus of negotiable koshtіv \u003d Total sales of products / Before negotiability

Before turnover = Trivality of the analyzed period / Average trivality of one turnover

Vikoristovuyuchi tsі dvі formulas, we will show the formula

Wed surplus of turnover assets \u003d Total sales of products * Average profitability of one turnover / Trivality of the analyzed period.

• Average surplus Ob.average-in the front rotation = 2000 * 50 / 365 = 274
• Avg.surplus Total avg. in this year = 2200 * 48 / 365 = 289

289/274 = 1.055 The average surplus of werewolves has increased by 5.5%

Significant change in the average coefficient of fixed working capital and influx of factors per change.

Before fixing = average working capital surplus/variety of products sold

• Base period before consolidation by the concern = (10+5)/(40+50) = 15/90 = 0.1666
• Before consolidation by the concern, the golden period = (11+5)/(55+40)=16/95=0.1684

Index of global change of the coefficient of enrollment

• = SA (average surplus)_1 / RP (product sold)_1 - SA_0 / RP_0 = 0.1684 - 0.1666 = 0.0018

Index of change of the coefficient of fixation in the form of change of the average balance of the total amount

• = (SO_1/RP_0) - (SO_0/RP_0) = 0.1777 - 0.1666 = 0.0111

Index of change in the coefficient of registration in the form of change in the obligation of the products sold

• = (SO_1/RP_1) - (SO_1/RP_0) = -0.0093

The sum of individual indices is due to increase the global index = 0.0111 - 0.0093 = 0.0018

Consider the total change in the excess of negotiable assets, and the amount of forfeited (received) negotiable assets as a result of changing the security and changing the obligation to implement.

• Average change of excess working capital = 620 - 440 = 180 (increased by 180)

Global index of changing the excess of turnover capital (SO) = (RP_1 * prod.1.turnota_1 / days per quarter) - (RP_0 * prod.

• Trivality of 1 turnover at the stellar quarter = 620 * 90/3000 = 18.6 days
• Trivality of 1 turnover in the previous quarter = 440*90/2400 = 16.5 days

OS change index for changes in the obligation of sold products

• = RP_1*prod.1rev._0/quarter - RP_0*prod.1rev._0/quarter = 3000*16.5/90 - 2400*16.5/90 = 110

Change Index

• = RP_1 * prod.1rev._1 / quarter - RP_1 * prod.1rev._0 / quarter = 3000 * 18.6 / 90 - 3000 * 16.5 / 90 = 70

When the results of the activity of the organization and the analysis of the effectiveness of the work are completed, the indicators are scored both for a specific date and for the first hour. Qi pokazniki can win for the rozrahunka of various coefficients. For example, it is marked as a way to give a surplus for the period of asset warehousing. Prote bulo would not have been able to correctly transfer income, for example, for a period up to the value of assets at the end of the year, even if the dynamics of assets was not covered by the year. In order to “help” increase the value of assets on a specific date, the average value is secured. І on the formula of the profitability of assets, the profits are divided not so by the number of assets on a specific date, but by the average value of assets. In a similar way, it is determined by the way the bottom of the turnover for the period by the average value of assets for the same period. About those, how to know the average value of assets behind the balance sheet, we can tell from our material.

The average value of active...

Variants of designation of the average value of assets can be different. The simplest variant of the average value of assets is the arithmetic average of the varsity per cob and the end of the year.

The mean value may vary otherwise.

Supposedly, for example, as the middle age of the mine is paid for the bags of the rock, it was recognized by the object of the deposit of the mine (clause 4 of article 376 of the Tax Code of the Russian Federation):

de OZ 01.01, OS 01.02, OS 01.03, ... OS 01.12, OS 31.12 - overdue varity of the lane on 01.01, 01.02, 01.03, ... 01.12, 31.12

In this way, for the designation of average assets, the formula is stale, in addition, how high the frequency of quiet and low data, which should be averaged: indicators can be as common, as well as quarterly, etc.

For the purpose of analyzing the balance sheet, the average variability of assets is shown as the average value of the cob and put an end to fate.

Average value of assets on the balance sheet

The average value of assets on the balance sheet (ASG) is determined by the formula (Order of the Ministry of Finance dated July 2, 2010 No. 66n):

de stor.1600 NG - sum per row 1600 on 31.12 of the front;

stor.1600 KG - the amount for the row 1600 on 31.12 star date.

At that very hour, according to the balance sheet, the average value of four groups of viable assets can be insured. For example, the average value of non-current assets and the average value of stocks toshcho.

Business assets include a variety of resources, which ensure the manufacturing process of business. Before assets you can add:

• Non-negotiable fondi (sporudi, budіvlі, verstati and obladnannya, transport etc.),
• Revolving funds (coins, collection of debtors, short-line contributions of fees and others.).

The shape of the assets and the appearance of the largest Russian enterprises. All assets are included in the left part of the balance sheet and are considered to be eligible for recognition:

• The first division of the balance of representations with non-current assets (the main assets and intangible assets), which are insured in a large amount up to a surplus vartost for a deduction (row 1100 of the balance sheet);
• The other divided the balance of representations with turnovers, yakі take part in the process of virobnitstva (row 1200 of the balance sheet).

The formula for the average value of assets on the balance sheet

For the distribution of the average sum of the assets of the enterprise, it is necessary to add the value of the assets to the cob and lay the edge to the rock. Then the sum is divided by 2 or multiplied by 0.5.

The formula for the average value of assets for the balance sheet total of the accounting rate.

For a savvy person, the formula for the average value of assets over the balance sheet looks like this:

SA cf = (SAnp + SAkp) / 2

Here CA avg is the average variety of assets,

SANP - varity of assets per cob period,

SAkp - asset number for the last period (date).

The formula for the average value of assets over the balance sheet allows you to carry out an audit both for business assets in general, and also for current and non-current assets.

Activate business in the amount fixed for a row of 1600 balance sheets, which are compiled by accountants like skin fate. Zastosovuyuchi tsyu formula, vikoristovuyut pokazyniki for the balance of stretching for a few years, in his balance, skin rіk is taken pokaznik line 1600, podsumovuєtsya and divides the year by 2.

At the time of rozrakhunkiv for current assets, the formula of the average vartost of assets for the balance of the balance takes into account information from 1200 rows of the balance sheet. If there is a need for rozrahunok for non-negotiable assets, then the accountant vikoristovu pokazniki on the 1100th line of the balance sheet. It is necessary to win the showings in a similar way, by way of the average value of the assets and the balance of the average for the annual dates.

The value of the average vartosti of assets for the balance sheet

The average variety of assets, which are counted by analysts, is victorious at the time of the development of coefficients, which can be used to characterize the efficiency of the work and any business:

• Profitability of assets,
• Coefficient of turnover of assets and in.

Also, the pokazhnik zastosovuyt with a method of knowing the reasons that led to a change in the robotic enterprise, that decision was taken by the resource management gallery.

The indicator of the average asset rank can give a more accurate estimate of the value of that asset rank, at your own wines, the furnishing is lessened, and the buildings create the real amount of assets.

In order to show indicators of the turnover of assets of various enterprises for various periods, it is necessary to recheck the similarity of the assessment of the average sum of assets.